VAT AND FIVE-A-SIDE FOOTBALL LEAGUES

Early day motion 2522, tabled 8 December 2011 by Lord Foster of Bath (Liberal Democrat). Signed by 27 members.

That this House believes that the decision by HM Revenue and Customs (HMRC) to apply the standard rate of VAT to the provision of five-a-side football leagues will be damaging to participation in sport; notes that the decision affects schools and communities that are recipients of free access to high quality football facilities provided by operators of five-a-side football leagues; further believes that five-a-side football should be encouraged, given its contribution to the Olympic and Paralympic sporting participation goals, particularly as participation in five-a-side football is currently far higher than participation in 11-a-side football; and calls on the Government to instruct HMRC to continue to apply VAT-exempt status to the provision of five-a-side football leagues, as has been the case for more than 20 years.

Signatures by party: Labour 16, Liberal Democrat 7, Conservative 4.